Microsoft Corp. Örneği Üzerinde Uluslararası Vergi Planlaması

Öncü bir teknoloji şirketi olan Microsoft Corp., karını İrlanda, Porto Riko ve Singapur’da bulunan grup şirketlerine aktarmak için transfer fiyatlandırması, kontrol edilen yabancı kurum kazancı ve işaretleme düzenlemesi (check-the-box regime) ile saydamlık kuralının (look through rule) esas alındığı bir vergi planlaması stratejisi uygulamıştır. Bunun yanı sıra, gayri maddi hakların önemli bir kısmı ABD’de üretilmesine rağmen, maliyet paylaşım sözleşmeleri, söz konusu hakların mülkiyetinin Microsoft Corp.’un iştiraklerine devrini mümkün kılmıştır. Amerikan vergi sistemindeki boşluklar sayesinde, bu haklar dolayısıyla elde edilen karlar vergilendirilmeksizin düşük vergi oranlarının uygulandığı ülkelere aktarılabilmiştir. Bu makale, ABD Senato Raporu ışığında Microsoft Corp. tarafından vergi yükünden kaçınmak amacıyla kullanılan karmaşık yapı ve uygulamalara dair bilgi vermektedir. Bununla beraber, OECD BEPS Projesi ve Amerikan Vergi Reformu Microsoft Corp. örneği üzerinde değerlendirilmiştir.

International Tax Planning Through The Example of Microsoft Corp.

Microsoft Corp., a leading technology firm, adopted a tax planning scheme to shift profits to its subsidiaries located in Ireland, Porto Rico, and Singapore through the use of transfer pricing, con- trolled foreing corporations, reliance on the check-the-box regulations, and the look-through rule. Moreover, cost sharing aggrements enabled Microsoft Corp. to transfer ownership of intangibles to its affiliates although intangibles were mainly developed in US. Due to loopholes in US legal system, profits related to the intangibles were shifted to low-tax jurisdictions, without being taxed. In the light of US Senate Report, this article offers insight into the elaborate structures and practices utilized by Microsoft Corp, to avoid the tax liabilities. Furthermore, OECD BEPS Project and US Tax Reform are analysed through the example of Microsoft Corp.

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Kaynak Göster